Capital Gains Tax Calculator Australia 2025-26
Selling an asset? Know your tax bill before you commit.
Estimate your CGT on shares, property, crypto, or other assets. Includes the 50% CGT discount for assets held 12+ months, prior year losses, and small business concessions.
Estimates only. CGT depends on your marginal rate, capital losses, and other income.
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Capital Gains Tax (CGT) applies when you sell an asset for more than you paid for it. In Australia, if you hold an asset for more than 12 months, only 50% of the gain is included in your assessable income — known as the CGT discount.
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How Australian Capital Gains Tax is calculated
What triggers CGT?
CGT applies to the sale or disposal of a capital asset including shares, investment property, cryptocurrency, and managed fund units. It does not apply to your principal place of residence (PPOR), personal use assets under $10,000, or depreciating assets.
The calculation
Step 1: Calculate the capital gain = proceeds − cost base. Step 2: If held 12+ months, reduce the gain by 50% (the CGT discount). Step 3: Add the discounted gain to your assessable income for the year. Step 4: Pay tax at your marginal rate on the combined income.
| Gain | Income before gain | Held 12+ months? | Taxable gain | Approx CGT |
|---|---|---|---|---|
| $50,000 | $80,000 | Yes (50% discount) | $25,000 | ~$8,125 |
| $50,000 | $80,000 | No | $50,000 | ~$16,250 |
| $100,000 | $100,000 | Yes | $50,000 | ~$16,250 |
| $100,000 | $100,000 | No | $100,000 | ~$32,500 |
CGT examples by asset type and holding period — 2025-26
Examples assume no capital losses and that the CGT gain is added to other income at the marginal rate.
| Asset | Purchase price | Sale price | Gain | Held? | CGT payable (at $100k income) |
|---|---|---|---|---|---|
| Investment property | $500,000 | $800,000 | $300,000 | Yes, 5yr | ~$48,750 |
| ASX shares | $50,000 | $80,000 | $30,000 | Yes, 2yr | ~$4,875 |
| Cryptocurrency | $10,000 | $25,000 | $15,000 | No (<12mo) | ~$4,875 |
| ETF | $100,000 | $140,000 | $40,000 | Yes, 3yr | ~$6,500 |
The 50% CGT discount — how it works and who qualifies
Eligibility
The 50% CGT discount applies to assets held for more than 12 months before disposal. The 12 months is counted from the date of purchase to the date of the contract of sale (not settlement). It applies to individuals and trusts — not to companies, which use a different method.
How it reduces your tax
The discount applies to the net capital gain after applying any capital losses. Only 50% of the remaining gain is included in your assessable income — the other 50% is permanently excluded. This is not a deferral; the excluded amount is never taxed.
The 'same asset' test
The 12-month holding period must be on the same asset, without modification that effectively creates a new asset. Significant improvements to a property may create a partial new cost base event.
Capital gains tax on investment property in Australia
Main residence exemption
Your principal place of residence (PPOR) is fully exempt from CGT provided you have lived in it for the entire ownership period, the land is 2 hectares or less, and it has not been income-producing. Renting out a room or running a business from home may partially reduce the exemption.
Temporary absence rule
If you move out of your PPOR but do not sell it, you can elect to treat it as your main residence for up to 6 years while renting it out. During this period, rental income is taxable but any capital gain on eventual sale is fully exempt. This election cannot apply simultaneously to two properties.
Cost base for investment properties
The cost base of an investment property includes: purchase price, stamp duty, legal costs, agent fees on sale, and capital improvements. It does not include maintenance or repairs. Depreciation claimed during ownership reduces the cost base.
Small business CGT concessions in Australia
15-year exemption
If you are 55+ and retiring, and you have owned a small business asset for 15+ years, the entire capital gain may be exempt from CGT. This is the most generous CGT concession available.
50% active asset reduction
In addition to the individual 50% discount, small business owners may claim an additional 50% active asset reduction — effectively reducing the taxable gain to 25% of the original amount.
Retirement exemption
Up to $500,000 of lifetime capital gains from active business assets may be exempt if the proceeds are contributed to superannuation (if under 55) or taken as income (if 55+). This exemption applies regardless of how long the asset was held.
Australian CGT examples
Share sale examples
| Scenario | Gain | Discount | Tax |
|---|---|---|---|
| $10k gain, 12+ mo, 30% MTR | $10,000 | 50% | $1,500 |
| $20k gain, <12 mo, 30% | $20,000 | None | $6,000 |
| $50k gain, 12+ mo, 37% | $50,000 | 50% | $9,250 |
| $100k gain, 12+ mo, 45% | $100,000 | 50% | $22,500 |
Investment property
$500k → $750k after 5 years. Gain $250k. 50% discount = $125k taxable. Added to $100k salary = $225k income. Marginal 45%. Tax on gain: ~$56k.
Principal residence exemption
Main home typically CGT-free. 6-year rule: rent out and retain exemption for up to 6 years absence. Partial exemption if used for business while occupied.
Australian CGT minimization
Hold 12+ months for 50% discount
Most valuable concession. $100k gain at 11 months: full $100k taxed. 13 months: $50k taxed. Never sell day 364.
Crystallize losses same year
Sell losers to offset gains same year. Excess carries forward indefinitely. Must be genuine disposal.
Time disposals between years
Spread large gains across financial years. Avoid higher bracket push. June 30 vs July 1 sale date: different year entirely.
Spouse income splitting
Assets in lower-earner spouse: lower marginal rate. $50k gain at 47% vs 30% = $8,500 difference.
Small business concessions
Four concessions: 15-year exemption, 50% reduction, retirement ($500k lifetime), rollover. Can eliminate CGT for qualifying sellers.
Super contribution from sale
Non-concessional into super. Future earnings 15% (or 0% pension phase). Cap $120k/yr or $360k bring-forward.
Australian CGT on crypto and special assets
Cryptocurrency CGT
ATO treats crypto as CGT asset. Each disposal (sell, trade, swap, purchase use) triggers event. 50% discount if held 12+ months. Lost/stolen may be capital loss with evidence.
Record keeping
Each transaction: date, AUD value, cost basis, proceeds. Exchanges provide reports. Koinly, CoinTracker, CTC automate. ATO data-matching aggressive.
Collectibles and personal
Collectibles: CGT if over $500. Personal use (cars, boats): CGT only over $10k. Hobby gains (not business): usually not taxable.
Overseas property/shares
Australian residents pay CGT on worldwide gains. Foreign tax credit available. Double tax agreements. Currency conversion at transaction date.
Australian CGT events and triggers
Main events
| Event | Description |
|---|---|
| A1 | Disposal (sale, transfer) |
| B1 | Use for non-business |
| C1 | Loss/destruction |
| D1 | Creating contractual right |
| E1 | Trust creation |
| F1 | Granting a lease |
Commonly missed triggers
Gifting asset (CGT on market value). Converting rental to main home. Changing use. Share splits/mergers. Divorce settlements (rollover usually applies).
When CGT doesn't apply
Main residence. Pre-CGT assets (pre-20 Sept 1985). Death (cost base to heirs). Trading stock (income, not CGT).
❓ Frequently asked Frequently asked questions
What is the 50% CGT discount?
If you hold an asset for more than 12 months before selling, only 50% of your capital gain is included in your assessable income. The other 50% is permanently exempt — not deferred. This applies to individuals and trusts, but not companies.
Do I pay CGT when I sell my home?
Your principal place of residence is generally exempt from CGT provided you have lived in it for the entire ownership period, the land is 2 hectares or less, and it has not been income-producing. Renting out a room or home office use may partially reduce the exemption.
How is CGT calculated on shares?
Capital gain = sale proceeds − cost base (purchase price + brokerage). If held 12+ months, apply the 50% discount. Add the discounted gain to your income for the year and pay tax at your marginal rate. Capital losses from other assets can offset the gain.
Can I offset capital losses against capital gains?
Yes. Capital losses must be applied to reduce capital gains before applying the 50% discount. Excess capital losses can be carried forward indefinitely to offset future capital gains — they cannot be applied against ordinary income.
When do I need to report CGT?
CGT events must be reported in your tax return for the income year in which the disposal occurs (the income year in which you entered into the contract of sale, not settlement). If you have a capital gain or loss, complete the CGT section of your individual tax return.
Where these figures come from
Every threshold and tax rate on this page is taken from the Australian Taxation Office (ATO) — the source of record for Australian income tax, Medicare levy, HECS/HELP repayment, and capital gains tax.
- Individual income tax rates (2025–26, Stage 3) — ATO — Individual income tax rates.
- Medicare levy & surcharge — ATO — Medicare levy.
- HECS/HELP repayment thresholds — ATO — Study and training support loans.
- Capital gains tax rules — ATO — Capital gains tax.
- GST rules — ATO — GST.
- Tax offsets & LITO/LMITO — ATO — Tax offsets.
Last checked: April 2026. Rates and thresholds are reviewed against the source of record each November, when annual adjustments for the following tax year are published.